A friend would like to donate money to a nursing home to purchase art supplies and other items that would bring life enjoyment to the residents. The nursing home is not a non-profit. Can this gift be deducted?

Answer: Kristen - Thank you for your question and sorry for the delay in answering.

In order to claim a charitable contribution deduction on our taxes a number of criteria must be met. One of those requires that the organization be a qualifying organization.

IRS Publication 526, CharitableContributions, states:

You can deduct your contributions only if you make them to a qualified organization. To become a qualified organization, most organizations other than churches and governments, as described later, must apply to the IRS.

The publication goes on to explains the 5 general catagories of organizations that are considered qualified organizations.

Your friend should check with the nursing home to be sure of their status. If they are not a qualified organization the money would be a gift and not a charitable contribution that can be deducted.

IRS Publication 526 can be viewed, printed, downloaded or ordered at the IRS web site, www.irs.gov.